GSTN portal has implemented Rule-59(6) of the CGST Rules, 2017 with immediate effect. As per Notification No. 35/2021 - Central Tax dated 24th September 2021, clause (a) of the sub-rule (6) of Rule 59 of CGST Rules, 2017 was amended.
source https://www.caclubindia.com/articles/blocking-of-filing-of-gstr-1-if-gstr-3b-pending-46542.asp
source https://www.caclubindia.com/articles/blocking-of-filing-of-gstr-1-if-gstr-3b-pending-46542.asp
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